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Can parent claim HOH if he doesn't claim his dependent child so child qualifies for the education credit? Is it same as the rule for divorce and not claiming dependent?

Nancy9
Level 3
I can't find this answer anywhere.  The father makes too much income to qualify for  ed credit.  He supported his child who lived with him for more than 1/2 year.  Mother is deceased.  If he doesn't claim the dependent is he still eligible for HOH?
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3 Comments 3
Camp1040
Level 10

From the info supplied the child is a qualifying person for the TP to file HH, enter the childs name and SS on line 4 federal information sheet. AOTC? That is another questtion since the kid would have to check the box "can TP be claimed as a dependent of another TP such as parent.

TaxGuyBill
Level 15

As Camp said, "yes", but the child would only be qualified for the "non-refundable" portion of the American Opportunity Credit.

 

rbynaker
Level 13

There is a theoretical circumstance where the child has earned income more than 1/2 of their support but it was put in savings instead of spent on support, thus allowing refundable AOTC.  I've personally never seen such a unicorn though.

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